# Pub. L. 86-368: changes to the Internal Revenue Code

1959-09-22, 73 Stat. 648. Source: <https://www.govinfo.gov/link/plaw/86/public/368>.

## Legislative history

- Bill: [H.R. 8685](https://www.congress.gov/bill/86th-congress/house-bill/8685)

## § 7452: Representation of parties

- § 7452: Pub. L. 86–368 substituted “Chief Counsel for the Internal Revenue Service or his delegate” for “Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel,”.

## § 7801: Authority of Department of the Treasury

- § 7801: Pub. L. 86–368 provided for Presidential appointment and for compensation of Assistant General Counsel who shall be Chief Counsel for Internal Revenue Service.

## § 8023: Additional powers to obtain data

- § 8023(a): Pub. L. 86–368, § 2(b)(1), substituted “or the office of the Chief Counsel for the Internal Revenue Service” for “(including the Assistant General Counsel of the Treasury Department serving as the Chief Counsel of the Internal Revenue Service)”.
- § 8023(b): Pub. L. 86–368, § 2(b)(2), substituted “, the office of the Chief Counsel for the Internal Revenue Service” for “(including the Assistant General Counsel of the Treasury Department serving as the Chief Counsel of the Internal Revenue Service)”.